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    <title>2017 (2) TMI 481 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the impugned order, dismissing the appeals as the appellant&#039;s products were found to bear the &quot;Sunflex&quot; brand, making them ineligible for the SSI exemption under Notification No.8/2003-CE. Despite the brand name not being physically affixed on the goods, its mention on invoices and use in trading practices aligned with the franchise agreement, leading to the denial of the exemption. The decision was supported by evidence of agreements, customer statements, and the application of the Australian Foods precedent.</description>
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      <title>2017 (2) TMI 481 - CESTAT MUMBAI</title>
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      <description>The Tribunal upheld the impugned order, dismissing the appeals as the appellant&#039;s products were found to bear the &quot;Sunflex&quot; brand, making them ineligible for the SSI exemption under Notification No.8/2003-CE. Despite the brand name not being physically affixed on the goods, its mention on invoices and use in trading practices aligned with the franchise agreement, leading to the denial of the exemption. The decision was supported by evidence of agreements, customer statements, and the application of the Australian Foods precedent.</description>
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